This study aims to describe the tradition of Quranic Khataman in graveyard preserved by people North Padang Lawas. research uses a qualitative type with living hadith approach. shows that this is public reception relating remains pilgrims leaving burial area as well reward and prayers from righteous child both parents. There are several hadiths form basis theological references implementation k...

ABSTRACTThis study aims to investigate the dominance of research with paradigm positivism in accounting, especially related internal function audit. The dominant accounting date is positivist paradigm. In audit, all things are not only seen from facts that on surface and concluded directly existing data, but also must understand meaning contained it. Therefore, it necessary have another contrad...

when the apparent meaning of the quranic verses conflicts with the reasons out of the quran, the faithful reader selects the improbable meaning that is farther. the opposed reason to apparent meaning of verses, often is collected from information of  philosophy or history or science. this paper explains the nature and modality of selection the improbable meaning instead of apparent meaning and ...

there is a disagreement among scholars over the meaning of abraham’s leadership mentioned in the quran, 2, 124. in this connection, allamatabatabaee presents an innovative opinion and interprets leadership as guidance by the command (al-hidaya bi’l amr) since imam is qualified by guidance by the command as if the qualification is to describe the meaning of leadership (imamat). in allama’s opini...

The purpose of this study is to examine the possible impact of value systems on earnings management in France, Tunisia and Canada. Cultural values include power distance, uncertainty avoidance, individualism, masculinity and long-term orientation. The cross-cultural study uses the method of structural equations trough LISREL approach. The examination covers the period between 2003 and 2009. Fin...